Abstract: In order to investigate the accumulation and distribution of heavy metals in leaves of flue-cured tobacco treated by heavy metals at different concentrations, the contents of 6 heavy metal elements, including Pb, Cr, Cu, As, Cd and Hg, in 12 groups of representative leaf samples, were determined by ICP-MS with microwave digestion. The results indicated that:1) The residual contents of Pb, Cr, Cu, and As in leaves decreased towards the higher stalk positions, Cd residue did on the opposite way, however, the Hg residue in leaves did not show significant difference between different stalk positions. 2) At the significant difference level of 5%, the treatments in the order of residue contents of Cu, Cr and Hg in leaves were high concentration treatment> middle concentration treatment> low concentration treatment; the residues of Pb and As in leaves treated at middle and high concentrations were higher than those at low concentration; however, the Cr residue in leaves treated at different concentrations showed no significant difference. The accumulation of heavy metals in leaves increased with the increase of their application rate.